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Another key area HAJBA identifies is international taxation. He states that taxation is a major revenue source for all countries, but the digital economy has complicated tax regimes, as multinational companies may shift profits to low-tax jurisdictions. The OECD has been leading international efforts on this front, notably through the Base Erosion and Profit Shifting (BEPS) project, which aims to ensure a fairer distribution of taxing rights. HAJBA notes that China has been an integral part, a strong supporter, and an active partner in this multilateral cooperation. Given China's robust tax system, its ongoing reforms, and its extensive international economic engagement, continued cooperation in this area is important not only for China but for all countries seeking a balanced and equitable international tax framework.

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